Commercial and industrial waste (C&IW) [21] possesses a significant potential in terms of energy fuel to be utilized for energy recovery [22]. C&fW contains a very high mass fraction of combustibles (such as paper and cardboard, plastic and textile) along with considerable mass fraction of impurities (such as PVC plastic, highly chlorinated rubber material and inert material). In the previous research [21] most of the combustibles in C&IW were recovered in the form of SRF by sorting out the impurities in separate small streams.The objective of this paper is to study the mass flow of pollutant and potentially toxic elements into various output streams of SRF production process produced from commercial and industrial waste (C&IW). This research examined in detail, the concentration of inorganic clement:> in various streams and components produced in commercial scale SRF production process produced from C&IW. Based on the elemental analysis of process streams, the elemental balance of SRF production process is established by using material flow analysis (MFA) approach. In this paper also, source components of pollutant and potentially toxic elements are identified based on the elemental analysis of components of input waste stream (i.e. C&IW).